L2S Visa Work Authorization for L Spouses - No EAD Needed if L2S on I-94
USCIS updated the work authorization policy for L spouses (L2S on I-94 form) that L2 visa holder may use their nonimmigrant status as evidence of employment authorization and they don't need to apply for an EAD card separately.
Basically, your class admission code on the I-94 document can be used as evidence of employment authorization.
Reference: USCIS guidance for L and E spouses
An unexpired Form I-94 reflecting one of these new codes: E-1S, E-2S, E-3S, and L-2S is acceptable as evidence of employment authorization for spouses under List C of Form I-9.

L2s Visa
L2S is the COA (Class of Admission) category code mentioned on the I-94 document for L spouses. Note that on the L2 visa stamp - the class is still the same as "L2". It is only on the I-94 form that you will notice the new class of admission code L2S.
In Jan 2022, USCIS and CBP started issuing I-94 forms with new COA codes for E & L spouses. A few of these codes are E-1S, E-2S, E-3S, and L-2S. So if you are a spouse of an L-1 visa holder, you will notice the Class of Admission type as L2S on the I-94 form.
L2S on I-94
This is a sample I-94 form with the latest travel of 2023 where you will see Class of Admission as L2S. If you are a spouse of an L-1 visa holder, you will notice the same on your I-94 form if you have traveled after Jan 2022. On older I-94 forms you will still notice the L2 class of admission code.

FAQs on L2S visa
Can an L2 visa holder work in the USA?
Yes, an L2 visa can work in the USA, and L spouses can use their latest I-94 as evidence of employment authorization.
How to apply for EAD for L2?
There is no requirement to apply for L2 EAD if you have the "L2S" category on the I-94 form. If not you can file form I-765 with USCIS.
Does an L2 visa require sponsorship?
No, L2 visa holders do not require any sponsorship. You can work anywhere as a full-time employee without the need for sponsorship.
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